N.J.A.C. 18:24-15.3 - Cleaning, Laundering, and Dry Cleaning of Clothing

(a) The cleaning, laundering, and dry cleaning of clothing is an exception to the taxability of laundry and dry cleaning services, and receipts for cleaning, laundering, and dry cleaning clothing are not taxable.

(b) Examples of nontaxable services performed on clothing include, but are not limited to:

1. Dry cleaning sweaters;

2. Machine washing underwear and sleepwear;

3. Hand washing shirts;

4. Cleaning leather jackets;

5. Laundering work uniforms; and

6. Cleaning and shining shoes.